{"id":"C1937A00032","name":"Customs Tariff (Exchange Adjustment) Validation Act 1937","slug":"customs-tariff-exchange-adjustment-validation-act-1937","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"32 of 1937","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3883,"registerId":"commonwealth-C1937A00032-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Exchange Adjustment) Validation Act 1937","content":"CUSTOMS TARIFF (EXCHANGE ADJUSTMENT) VALIDATION.\n\nNo. 32 of 1937.\n\nAn Act to provide for the Validation of Adjustments in Duties of Customs under Customs Tariff (Exchange Adjustment) Proposals.\n\n\\[Assented to 16th September, 1937.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff (Exchange Adjustment) Validation Act 1937\n\n  \n\nValidation of alterations in variations of duty.\n\n2. Any alteration in the variations of duties of Customs provided for by the Customs Tariff (Exchange Adjustment) Act 1933–1936 made (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-eighth day of February. One thousand nine hundred and thirty-eight) in accordance with the Customs Tariff (Exchange Adjustment) proposals introduced into the House of Representatives on the twenty-fourth day of June, One thousand nine hundred and thirty-seven, shall be deemed to have been lawfully made and all duties of Customs demanded or collected in accordance with those variations as so altered shall be deemed to have been lawfully imposed and lawfully demanded or collected.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1580},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of validating specific customs duty variations made under the June 1937 Exchange Adjustment Proposals. It has not expanded beyond confirming the legality of collections made during the specified timeframe."},"complexity_factors":["Only 2 sections total","No interpretation section or defined terms","Single operative provision with straightforward deeming language","Limited temporal scope with specific cut-off dates (28 February 1938)","Minimal cross-referencing (only references to Customs Tariff (Exchange Adjustment) Act 1933-1936 and the 1937 Proposals)"],"plain_english_summary":"This Act gives legal backing to temporary changes made to import taxes (customs duties) between June 1937 and February 1938.\n\n**What it does:**\n- **Validates adjustments**: It confirms that changes to customs duties made under temporary 'Exchange Adjustment Proposals' were legally valid, even if the usual parliamentary procedures weren't fully completed at the time.\n- **Protects revenue**: It ensures that any import taxes collected under these provisional rates cannot be challenged in court as unlawful.\n\n**Why it matters:**\nDuring this period, the government adjusted customs duties based on exchange rate fluctuations. This Act prevents anyone who paid these duties from claiming they were collected illegally and demanding refunds. It's essentially a legal 'clean-up' to ensure the government's tax collections stand up in law."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937","history":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937/history","analysis":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937/analysis","conflicts":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937/conflicts","importantCases":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937/important-cases","documents":"/api/acts/customs-tariff-exchange-adjustment-validation-act-1937/documents"}}